Studying the Factors Which Delay Management Accounting Changes (Case Study of Iranian Manufacturing Firms)

Akbar Allahyari, Morteza Ramazani

Abstract


Firms competing in industrial markets face technological changes and more demands of customers as the competition increases based on market globalization. All these changes affect firms' management accounting systems. This leads firms to change their management accounting system in which some factors make delay in the progress of management accounting changes. Researcher accounts seven factors which make delay in management accounting changes as follow: 1.Lack of accounting employees 2.Lack of competition resources 3.Management stability 4.Problems in management 5.Lack of accounting power 6.being assured of meeting legal requirements 7.Lack of independence from parent company

Research tries to study these factors. Research method in this paper is descriptive-survey in which researcher has been benefited from questionnaire and interview techniques. In questionnaire testing, Friedman test has been used to exam the uniformity of variables and then kruskal-wallis test to evaluate the effect of firm size on research independent variables

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DOI: http://dx.doi.org/10.5296/ijafr.v1i1.820

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